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Judgment
A.M.Badar, J
Heard both sides.
Learned counsel appearing for the petitioner submits that during the course of assessment under Section 25 of the KVAT Act, the petitioner was
served with a notice under Section 95 of the said Act, directing him to produce books of account for the concerned assessment year and vide
application at Ext.P3, the petitioner sought time for compliance by stating that his accountant is bedridden due to severe illness. However, according to
the learned counsel appearing for the petitioner, straight away impugned assessment order at Ext.P4 is passed without even considering the request
for grant of time (Ext.P3) moved by the petitioner.
Learned Senior Government pleader appearing for the respondents opposes the petition.
It is seen that despite communication at Ext.P3, seeking time for production of books of account, the impugned assessment order came to be
passed, without granting necessary time to the petitioner or by rejecting that application.
In this view of the matter, the writ petition is disposed of as under:-
The impugned order at Ext.P4 is quashed and set aside. The matter of assessment under the KVAT Act is remitted to the 1st respondent for deciding
the same afresh. The petitioner to appear before the 1st respondent at 11 am on 26.08.2021 and then to abide by further directions of the 1st
respondent. The 1st respondent is directed to complete the assessment within a period of one month thereafter. The petitioner to cooperate with the
1st respondent in expeditious disposal of the proceedings of the assessment.